TMI Blog2019 (9) TMI 395X X X X Extracts X X X X X X X X Extracts X X X X ..... r providing health services to members of society who were below the poverty line under Rastriya Swastha Bima Yojana - period from 01.07.2010 to 30.04.2011 - HELD THAT:- The requirement in the definition of said service is that the treatment is provided by service provider and payment is made by insurance company directly to the service provider then it satisfies the definition of health service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R. Shri Shiv Pratap Singh, Deputy Commissioner for revenue. As the issue involved in the appeal filed by M/s Gayatri Hospital, is the same, after rejecting the request for adjournment, we proceed to decide both the said appeals together. 2. After hearing both the sides and on perusal of record, we note that the appellants are hospitals engaged in providing Health Services . Duri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ICICI Lombard General Insurance Company for providing health services to members of society who were below the poverty line under Rastriya Swastha Bima Yojana and therefore, they were called upon to show cause as to why service tax should not be demanded from them, through the issuance of separate show cause notices. The proceedings culminated into confirmation of demand with imposition of pena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e hospital by insurance company then such transaction satisfies definition of said service. We have gone through the definition and note that the requirement in the definition of said service is that the treatment is provided by service provider and payment is made by insurance company directly to the service provider then it satisfies the definition of health services provided under Section 65(10 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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